平台经济税收管理问题研究

A Research on the Taxation Management of a Platform Economy

平台经济快速发展,成为引领我国经济平稳增长和推动社会发展的新引擎。平台经济健康发展为经济高质量发展和高品质生活注入强劲动力,也为税收管理带来了新的挑战。税务机关应在正确认识平台经济发展现状的基础上,秉持审慎包容监管原则,强化税收政策引导,赋予平台经济市场主体合法纳税主体地位,找准平台经济税收管理难点,主动发挥税收职能作用,助力平台经济规范健康持续发展。

The rapid development of the platform economy has become a new engine that leads the steady growth of the Chinese economy and promotes social development.The healthy development of the platform economy has injected strong impetus into high-quality economic development and high-quality life,and has also brought new challenges to tax management.The tax authorities should,on the basis of a correct understanding of the status quo of platform economic development,uphold the principle of prudent and inclusive supervision,strengthen tax policy guidance,grant platform economic market entities a legal taxpayer status,identify difficulties in platform economic tax management,and play actively the role of taxation to promote the healthy and sustainable development of the platform economy.